Singapore · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
When this country treats you as a tax resident
Clean rule: 183 days = resident, progressive tax (0–24%). Non-resident employment income is taxed at 15% flat or the resident rates, whichever gives more tax; director's fees and other income at 24%.
- Primary test
- Day count
- Day threshold
- 183 days
How days are counted: ≥183 days in year, OR 2-year continuous ≥183 with ≥1 day in each
Also makes you resident
- 3-yr admin concession: 3 consecutive YAs ≥183 days = resident for all 3
Tax authority: iras.gov.sg
Tax residency is decided separately from immigration status — these tests can make you a tax resident whatever visa you hold, and leaving a visa behind does not by itself end them.
Count your days against this rule Compare residency tests across countries
Singapore has low taxes: progressive personal income tax, a competitive corporate rate, and GST on most goods and services (all administered by IRAS). It taxes on a broadly territorial basis — generally Singapore-source income and certain remittances.
Taxes are administered by the Inland Revenue Authority of Singapore (IRAS). Companies pay corporate income tax, and GST applies to most goods and services.
- The corporate income tax rate is a flat 17%, with partial exemptions for qualifying companies.
- GST is 9% and applies to most goods and services.
- Filing and payment are handled online through myTax Portal.
- 1
Determine your tax residency
Determine your Singapore tax residency (generally 183 days); Singapore taxes income sourced in or received in Singapore, and foreign-sourced income is largely not taxed for individuals.
- 2
Register or get your tax reference
Individuals use their NRIC/FIN as the tax reference; companies register with IRAS. Notify IRAS if you need to file.
- 3
Understand the taxes that apply
Identify personal income tax (progressive for residents), the absence of capital gains tax, GST on most goods and services (business), and corporate tax.
- 4
Note there is no personal withholding
There is generally no monthly PAYE for locals; employers may join the Auto-Inclusion Scheme to report employment income to IRAS.
- 5
File your return
File your income tax return with IRAS (usually by 18 April online) for the previous calendar year.
- 6
Pay, keep records and get advice
Pay by the due date (GIRO instalments available), keep records, and get advice for cross-border income.
- Tax residency determined (~183 days)
- Tax reference (NRIC/FIN) / IRAS company registration
- Applicable taxes identified (income tax, GST, corporate; no CGT)
- Auto-Inclusion Scheme employment reporting (if applicable)
- Income tax return filed with IRAS (by ~18 April)
- Reliefs and rebates claimed
- Records kept
- Advice for cross-border income
- Inland Revenue Authority of Singapore (IRAS)
National tax authority — corporate tax, GST, filing.
Frequently asked questions
Does Singapore tax foreign income?
Largely no — Singapore taxes on a territorial basis, so most foreign-sourced income not received in Singapore is not taxed.
Is there capital gains tax?
Singapore has no general capital gains tax, though gains that are trading in nature can be taxable.
What is the GST?
GST is a broad consumption tax on most goods and services, administered by IRAS.
Government portals
- Singapore Government — Singapore's integrated government services portal — unified Singpass identity login
- Immigration & Checkpoints Authority — Employment Pass, S Pass, Work Permit, PR and citizenship applications in Singapore
- Inland Revenue Authority of Singapore — Personal and corporate income tax, GST filing, and tax incentive lookup